Form M-4 at a glance
What it is: Form M-4 is the Massachusetts Employee's Withholding Exemption Certificate of the Massachusetts Department of Revenue.
Where and when to file: Employee: File this form with your employer. Otherwise, Massachusetts income taxes will be withheld from your wages without exemptions.
A filled-in Form M-4 example: an employee with one dependent files as head of household
How to fill out Form M-4, box by box
Your name, Social Security number and home address
Print your full name and your Social Security number.
Enter your home address, then your city or town, state and zip.
Lines 1 and 2, your personal and spouse exemptions
On line 1, your personal exemption, enter 1 or, if you are age 65 or over or will be before next year, enter 2.
If married and if exemption for spouse is allowed, enter 4 in line 2. If your spouse is age 65 or over or will be before next year and if otherwise qualified, enter 5.
If claiming a spouse, write 4 in line 2. Entering 4 makes a withholding system adjustment for the $4,400 exemption for a spouse (checked October 19, 2026).
If your spouse is not working or if she or he is working but not claiming the personal exemption or the age 65 or over exemption, generally you may claim those exemptions in line 2.
However, if you are planning to file separate annual tax returns, you should not claim withholding exemptions for your spouse or for any dependents that will not be claimed on your annual tax return.
If you are married and if your spouse is subject to withholding, each may claim a personal exemption.
Lines 3 and 4, dependents and the total
On line 3, enter the number of qualified dependents.
You may claim an exemption in line 3 for each individual who qualifies as a dependent under the Federal Income Tax Law.
In addition, if one or more of your dependents will be under age 12 at year end, add 1 to your dependents total for line 3.
On line 4, enter the total number of withholding exemptions: add lines 1 through 3.
Line 5, additional withholding
On line 5, enter the additional withholding per pay period under agreement with your employer.
If you expect to owe more income tax than will be withheld, you may either claim a smaller number of exemptions or enter into an agreement with your employer to have additional amounts withheld.
If you have income not subject to withholding, you are urged to have additional amounts withheld to cover your tax liability on such income. See line 5.
Boxes A to D
Fill in box A if you will file as head of household.
Fill in box B if you are blind.
Fill in box C for your spouse if blind and not subject to withholding.
Fill in box D if you are a full-time student engaged in seasonal, part-time, or temporary employment whose estimated annual income will not exceed $8,000 (checked October 19, 2026). Employer: Do not withhold if D is filled in.
Your certification, signature and date
You certify that the number of withholding exemptions claimed on this certificate does not exceed the number to which you are entitled.
Enter your signature and the date.
More rules for Form M-4
The more exemptions you claim on this certificate, the less tax is withheld from your employer.
If you do not file a certificate, your employer must withhold on the basis of no exemptions.
If you work for more than one employer at the same time, you must not claim any exemptions with employers other than your principal employer.
You are not allowed to claim "federal withholding deductions and adjustments" under the Massachusetts withholding system.
If your situation is different
The number of your exemptions changes
You may file a new certificate at any time if the number of exemptions increases. You must file a new certificate within 10 days if the number of exemptions previously claimed by you decreases.
For example, if during the year your dependent son's income indicates that you will not provide over half of his support for the year, you must file a new certificate.
Common questions about Form M-4
How many exemptions should I claim on M4?
You should claim the total number of exemptions to which you are entitled to prevent excessive overwithholding, unless you have a significant amount of other income. Underwithholding may result in owing additional taxes to the Commonwealth at the end of the year.
Where do I file it?
Employee: File this form with your employer. Otherwise, Massachusetts income taxes will be withheld from your wages without exemptions.
Is there a penalty?
If you claim more exemptions than you are entitled to, civil and criminal penalties may be imposed. However, you may claim a smaller number of exemptions without penalty.
Sources
[1] Form M-4 (Rev. 3/24), Massachusetts Employee's Withholding Exemption Certificate, Massachusetts Department of Revenue (the Official source link on this page).